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Material 02

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

Main Principles to be Studied


Main Ideas
Directly Stated Information
Inference Questions
Main Principles to be Studied
Thesis Statement strategy
Verb Tenses
Directly Stated Information
Vocabulary Synonyms
Modal Verb usage
Inference Questions
True / False questions
Prepositions and Phrasal Verbs
Directly Stated
Information
Questions of directly stated information will
contain a reference to the text within the
question itself.
The
key
is
to
identify
common
terminology/synonyms that can lead to the
section of the text where the answer can be
found.
The answer will commonly contain synonyms
from the text reference.
Directly Stated
Information
Key Aspect VOCABULARY
To be successful in any testing process, the
exam taker must have a high level of
knowledge of vocabulary.
Understanding how to work with synonyms
and paraphrasing is an important tool.

Material 02

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

Synonyms and Paraphrasing


Linking Words: Name at least 5 other synonyms
for the following linking words:
BUT
Synonyms
Linking Words: Options
BUT
Although
Even though
Though
However
Nevertheless
Nonetheless
In spite of
Despite
While
Whereas
By contrast
Synonyms
Linking Words: What does each category
represent?
And: Linking Words of Addition
But: Linking Words of Contrast
So: Linking Words of Cause and Result
These concepts will help in understanding the flow
of ideas within the text.
Synonyms
For each of the following words or expressions, give an
equal synonym:
Deforestation: slash and burn/destruction of forests
Endangered: at risk/almost extinct
Benefits: bonuses/paybacks/advantages
Teacher: professor/lecturer
Books: reading material/paperback/hardback
People: individuals/population/citizens
Free time: down time/leisure time
Media: communication vehicle/channel/means
Synonyms

Material 02

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

For each of the following words or expressions, give


an equal synonym:
Money: cash/currency/bread/dough
Study: learn/investigate/research
Human activity: mankinds movement/actions
Where to live: residence/housing/address
Community: local area/region/neighborhood
Work: job/task/duty
Transport: hauling/shipping / / transmit/convey
Skill: ability/talent/knack
Paraphrasing
To be successful answering questions, the
exam taker must be able to re-write sentences
in ones own words.
This requires:
Vocabulary
+
Grammar Structure
Paraphrasing
Re-write the sentence in other words:
A company has announced that it wishes to
build a factory near your community.
A multinational has expressed interest in
founding an industry within the surrounding
area.
Paraphrasing
Re-write the sentence in other words:
When people succeed, it is because of hard
work. Luck has nothing to do with success.
Triumph is due to diligent efforts. Luck does not
figure in to the concept of accomplishment.
Paraphrasing
Re-write the sentence in other words:
Universities should give the same amount of
money to their students sports activities as
they give to their university libraries.
Colleges should allocate an equal funding to
sports departments as they allocate to their
library system.

Material 02

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

Paraphrasing
Re-write the sentence in other words:
The most important aspect of a job is the money
a person earns.
The key to ones occupation is the income
he/she brings home.
Paraphrasing
Re-write the sentence in other words:
A company is going to give some money either
to support the arts or to protect the
environment.
The organization will likely make a donation
either to back the arts or to preserve nature.
Paraphrasing
Identify the sentence that has the same
meaning:
Joe has no idea because he wasnt in class either.
a) Either Joe or his classmate must know the answer.
b) Neither Joe nor his classmate knows the answer.
c) Both were in class last week.
d) Joe has a good idea of the answer.
Paraphrasing
Identify the sentence that has the same
meaning:
Joe has no idea because he wasnt in class either.
a) Either Joe or his classmate must know the answer.
b) Neither Joe nor his classmate knows the answer.
c) Both were in class last week.
d) Joe has a good idea of the answer.
Paraphrasing
Identify the sentence that has the same
meaning:
Why Barbara is feeling happy nobody knows.
a) Nobody knows why Barbara is unhappy.
b) Nobody knows Barbara very well.
c) Its their feeling that Barbara knows.
d) Barbara is content about something.

Material 02

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

Paraphrasing
Identify the sentence that has the same
meaning:
Why Barbara is feeling happy nobody knows.
a) Nobody knows why Barbara is unhappy.
b) Nobody knows Barbara very well.
c) Its their feeling that Barbara knows.
d) Barbara is content about something.
Paraphrasing
Identify the sentence that has the same
meaning:
I dont get it! James hardly ever studies for tests!
a) James did well on the test.
b) James always studies hard for tests.
c) James hasnt gotten his grades yet.
d) James is unhappy about his test scores.
Paraphrasing
Identify the sentence that has the same
meaning:
I dont get it! James hardly ever studies for tests!
a) James did well on the test.
b) James always studies hard for tests.
c) James hasnt gotten his grades yet.
d) James is unhappy about his test scores.
Paraphrasing
Identify the sentence that has the same meaning:
The price of these pants was so good that Kate bought three
pairs.
a) Kate bought three pears at the market.
b) The price was too low to pass up.
c) Three pairs of pants were too expensive for Kate.
d) Kate bought a bunch of clothes last weekend.
Paraphrasing
Identify the sentence that has the same meaning:
The price of these pants was so good that Kate bought three
pairs.
a) Kate bought three pears at the market.

Material 02

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

b) The price was too low to pass up.


c) Three pairs of pants were too expensive for Kate.
d) Kate bought a bunch of clothes last weekend.
Paraphrasing
Identify the sentence that has the same meaning:
It really doesnt matter if the books are on sale or not; Ill buy
them anyway.
a) The price is inconsequential.
b) The price is key.
c) The man thinks it is petty to buy books at these prices.
d) The man refuses to buy the books on sale.
Paraphrasing
Identify the sentence that has the same meaning:
It really doesnt matter if the books are on sale or not; Ill buy
them anyway.
a) The price is inconsequential.
b) The price is key.
c) The man thinks it is petty to buy books at these prices.
d) The man refuses to buy the books on sale.
Paraphrasing
Identify the sentence that has the same
meaning:
What you are looking for cant be found here.
a) I couldnt hear what you said.
b) You should search for it somewhere else.
c) What are you looking for here?
d) I hear that you are looking for what I have.
Paraphrasing
Identify the sentence that has the same
meaning:
What you are looking for cant be found here.
a) I couldnt hear what you said.
b) You should search for it somewhere else.
c) What are you looking for here?
d) I hear that you are looking for what I have.
Paraphrasing
Identify the sentence that has the same
meaning:

Ingls
Prof Todd Marshall

Material 02

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

It isnt impossible to make a million dollars in the USA.


a) It is impossible to earn a lot of money the United
States.
b) Some people actually go bankrupt in the USA.
c) If you work diligently, you can become a millionaire in
the United States.
d) It isnt impossible to forfeit millions of dollars there.
Paraphrasing
Identify the sentence that has the same
meaning:
It isnt impossible to make a million dollars in the USA.
a) It is impossible to earn a lot of money the United
States.
b) Some people actually go bankrupt in the USA.
c) If you work diligently, you can become a millionaire in
the United States.
d) It isnt impossible to forfeit millions of dollars there.
INGLS (ESAF AUDITOR FISCAL DA RECEITA FEDERAL 2009)
The long climb Source: www.economist.com
The world economy is fitfully getting back to normal, but it will be a new
normal. This phrase has caught on, even if people disagree about what it
means. In the new normal, as defined by Pimcos CEO, Mohamed El-Erian,
growth will be subdued and unemployment will remain high. The banking
system will be a shadow of its former self, and the securitization markets,
which buy and sell marketable bundles of debt, will presumably be a
shadow of a shadow. Finance will be costlier and investment weak, so the
stock of physical capital, on which prosperity depends, will erode. The crisis
invited a forceful government entry into several of capitalisms inner
sanctums, such as banking, American car making and the commercial-paper
market. Mr. El-Erian worries that the state may overstay its welcome. In
addition, national exchequers may start to feel some measure of the fiscal
strain now hobbling California. Americas Treasury, in particular, must
demonstrate that it is still a responsible shepherd of other countries
savings.
21- In paragraph 1, growth in the new order is defined as
a) both real and active.
b) absolutely extraordinary.
c) not very active or busy.
d) sustainable and rapid.
e) unpredictable.
INGLS (ESAF AUDITOR FISCAL DA RECEITA FEDERAL 2009)
The long climb Source: www.economist.com
The world economy is fitfully getting back to normal, but it will be a new

Ingls
Prof Todd Marshall

Material 02

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

normal. This phrase has caught on, even if people disagree about what it
means. In the new normal, as defined by Pimcos CEO, Mohamed El-Erian,
growth will be subdued and unemployment will remain high. The banking
system will be a shadow of its former self, and the securitization markets,
which buy and sell marketable bundles of debt, will presumably be a
shadow of a shadow. Finance will be costlier and investment weak, so the
stock of physical capital, on which prosperity depends, will erode. The crisis
invited a forceful government entry into several of capitalisms inner
sanctums, such as banking, American car making and the commercial-paper
market. Mr. El-Erian worries that the state may overstay its welcome. In
addition, national exchequers may start to feel some measure of the fiscal
strain now hobbling California. Americas Treasury, in particular, must
demonstrate that it is still a responsible shepherd of other countries
savings.
21- In paragraph 1, growth in the new order is defined as
a) both real and active.
b) absolutely extraordinary.
c) not very active or busy.
d) sustainable and rapid.
e) unpredictable.
INGLS (ESAF AUDITOR FISCAL DA RECEITA FEDERAL 2009)
The long climb Source: www.economist.com
The world economy is fitfully getting back to normal, but it will be a new normal.
This phrase has caught on, even if people disagree about what it means. In the new
normal, as defined by Pimcos CEO, Mohamed El-Erian, growth will be subdued and
unemployment will remain high. The banking system will be a shadow of its former
self, and the securitization markets, which buy and sell marketable bundles of debt,
will presumably be a shadow of a shadow. Finance will be costlier and investment
weak, so the stock of physical capital, on which prosperity depends, will erode. The
crisis invited a forceful government entry into several of capitalisms inner
sanctums, such as banking, American car making and the commercial-paper market.
Mr. El-Erian worries that the state may overstay its welcome. In addition, national
exchequers may start to feel some measure of the fiscal strain now hobbling
California. Americas Treasury, in particular, must demonstrate that it is still a
responsible shepherd of other countries savings.
22- In paragraph 1, finance is referred to as
a) remaining low throughout the crisis.
b) having been affected by the crisis.
c) having eroded throughout the process.
d) likely to be considered in a future analysis.
e) likely not to be hit by this scenario.
INGLS (ESAF AUDITOR FISCAL DA RECEITA FEDERAL 2009)
The long climb Source: www.economist.com
The world economy is fitfully getting back to normal, but it will be a new normal.
This phrase has caught on, even if people disagree about what it means. In the new
normal, as defined by Pimcos CEO, Mohamed El-Erian, growth will be subdued and

Ingls
Prof Todd Marshall

Material 02

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

unemployment will remain high. The banking system will be a shadow of its former
self, and the securitization markets, which buy and sell marketable bundles of debt,
will presumably be a shadow of a shadow. Finance will be costlier and investment
weak, so the stock of physical capital, on which prosperity depends, will erode. The
crisis invited a forceful government entry into several of capitalisms inner
sanctums, such as banking, American car making and the commercial-paper market.
Mr. El-Erian worries that the state may overstay its welcome. In addition, national
exchequers may start to feel some measure of the fiscal strain now hobbling
California. Americas Treasury, in particular, must demonstrate that it is still a
responsible shepherd of other countries savings.
22- In paragraph 1, finance is referred to as
a) remaining low throughout the crisis.
b) having been affected by the crisis.
c) having eroded throughout the process.
d) likely to be considered in a future analysis.
e) likely not to be hit by this scenario.
INGLS (ESAF AUDITOR FISCAL DA RECEITA FEDERAL 2009)
The long climb Source: www.economist.com
The world economy is fitfully getting back to normal, but it will be a new normal.
This phrase has caught on, even if people disagree about what it means. In the new
normal, as defined by Pimcos CEO, Mohamed El-Erian, growth will be subdued and
unemployment will remain high. The banking system will be a shadow of its former
self, and the securitization markets, which buy and sell marketable bundles of debt,
will presumably be a shadow of a shadow. Finance will be costlier and investment
weak, so the stock of physical capital, on which prosperity depends, will erode. The
crisis invited a forceful government entry into several of capitalisms inner
sanctums, such as banking, American car making and the commercial-paper market.
Mr. El-Erian worries that the state may overstay its welcome. In addition, national
exchequers may start to feel some measure of the fiscal strain now hobbling
California. Americas Treasury, in particular, must demonstrate that it is still a
responsible shepherd of other countries savings.
23- In paragraph 2, the author mentions the fiscal strain now hobbling California.
In other words, the fiscal
a) policies which have been favouring Californias growth.
b) pressure currently preventing Californias development.
c) programmes successfully spoused by California.
d) measures which have steadily gained acceptance.
e) incentives recently promoted by the Californian government.
INGLS (ESAF AUDITOR FISCAL DA RECEITA FEDERAL 2009)
The long climb Source: www.economist.com
The world economy is fitfully getting back to normal, but it will be a new normal.
This phrase has caught on, even if people disagree about what it means. In the new
normal, as defined by Pimcos CEO, Mohamed El-Erian, growth will be subdued and
unemployment will remain high. The banking system will be a shadow of its former
self, and the securitization markets, which buy and sell marketable bundles of debt,
will presumably be a shadow of a shadow. Finance will be costlier and investment

Material 02

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

weak, so the stock of physical capital, on which prosperity depends, will erode. The
crisis invited a forceful government entry into several of capitalisms inner
sanctums, such as banking, American car making and the commercial-paper market.
Mr. El-Erian worries that the state may overstay its welcome. In addition, national
exchequers may start to feel some measure of the fiscal strain now hobbling
California. Americas Treasury, in particular, must demonstrate that it is still a
responsible shepherd of other countries savings.
23- In paragraph 2, the author mentions the fiscal strain now hobbling California.
In other words, the fiscal
a) policies which have been favouring Californias growth.
b) pressure currently preventing Californias development.
c) programmes successfully spoused by California.
d) measures which have steadily gained acceptance.
e) incentives recently promoted by the Californian government.
INGLS (ESAF AUDITOR FISCAL DO TRABALHO 2006)
The future of work
Source: Newsweek Jan 30th, 2006 (Adapted)
Many of the rich worlds notions about old age are dying. While the streamlining
effects of international competition are focusing attention on the need to create
and keep good jobs, those fears will eventually give way to worries about the
growing shortage of young workers. One unavoidable solution: putting older people
back to work, whether they like it or not. Indeed, cutting-edge European economies
like those of Finland and Denmark have already raised their retirement ages,
reversing the postwar trend toward ever-earlier retirement. Others are under
severe pressure to follow suit, as both the European Commission and the
Organization for Economic Cooperation and Development (OECD) have recently
warned their members that their future prosperity depends on a growing
contribution from the elderly.
This erosion of one of the cornerstones of the good life relaxed golden years has
not gone unremarked. In the last year, Belgium, Italy and France have all been hit
with massive protests against pension reforms that would, among other things,
have raised the retirement age.
21- The author calls the readers attention to the
a) growing lack of young staff.
b) need to reduce young workers benefits.
c) benefits of subsidizing early retirement.
d) advantages of current retirement policies.
e) drawbacks of extending the working life.
INGLS (ESAF AUDITOR FISCAL DO TRABALHO 2006)
The future of work
Source: Newsweek Jan 30th, 2006 (Adapted)
Many of the rich worlds notions about old age are dying. While the streamlining
effects of international competition are focusing attention on the need to create
and keep good jobs, those fears will eventually give way to worries about the
growing shortage of young workers. One unavoidable solution: putting older people
back to work, whether they like it or not. Indeed, cutting-edge European economies

10

Ingls
Prof Todd Marshall

Material 02

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

like those of Finland and Denmark have already raised their retirement ages,
reversing the postwar trend toward ever-earlier retirement. Others are under
severe pressure to follow suit, as both the European Commission and the
Organization for Economic Cooperation and Development (OECD) have recently
warned their members that their future prosperity depends on a growing
contribution from the elderly.
This erosion of one of the cornerstones of the good life relaxed golden years has
not gone unremarked. In the last year, Belgium, Italy and France have all been hit
with massive protests against pension reforms that would, among other things,
have raised the retirement age.
21- The author calls the readers attention to the
a) growing lack of young staff.
b) need to reduce young workers benefits.
c) benefits of subsidizing early retirement.
d) advantages of current retirement policies.
e) drawbacks of extending the working life.
INGLS (ESAF AUDITOR FISCAL DO TRABALHO 2006)
The future of work
Source: Newsweek Jan 30th, 2006 (Adapted)
Many of the rich worlds notions about old age are dying. While the streamlining
effects of international competition are focusing attention on the need to create
and keep good jobs, those fears will eventually give way to worries about the
growing shortage of young workers. One unavoidable solution: putting older people
back to work, whether they like it or not. Indeed, cutting-edge European economies
like those of Finland and Denmark have already raised their retirement ages,
reversing the postwar trend toward ever-earlier retirement. Others are under
severe pressure to follow suit, as both the European Commission and the
Organization for Economic Cooperation and Development (OECD) have recently
warned their members that their future prosperity depends on a growing
contribution from the elderly.
This erosion of one of the cornerstones of the good life relaxed golden years has
not gone unremarked. In the last year, Belgium, Italy and France have all been hit
with massive protests against pension reforms that would, among other things,
have raised the retirement age.
22- In relation to the retirement ages, two specific countries have
a) reinforced them.
b) recently decreased them.
c) not extended them.
d) drastically reduced them.
e) increased them.
INGLS (ESAF AUDITOR FISCAL DO TRABALHO 2006)
The future of work
Source: Newsweek Jan 30th, 2006 (Adapted)
Many of the rich worlds notions about old age are dying. While the streamlining

11

Material 02

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

effects of international competition are focusing attention on the need to create


and keep good jobs, those fears will eventually give way to worries about the
growing shortage of young workers. One unavoidable solution: putting older people
back to work, whether they like it or not. Indeed, cutting-edge European economies
like those of Finland and Denmark have already raised their retirement ages,
reversing the postwar trend toward ever-earlier retirement. Others are under
severe pressure to follow suit, as both the European Commission and the
Organization for Economic Cooperation and Development (OECD) have recently
warned their members that their future prosperity depends on a growing
contribution from the elderly.
This erosion of one of the cornerstones of the good life relaxed golden years has
not gone unremarked. In the last year, Belgium, Italy and France have all been hit
with massive protests against pension reforms that would, among other things,
have raised the retirement age.
22- In relation to the retirement ages, two specific countries have
a) reinforced them.
b) recently decreased them.
c) not extended them.
d) drastically reduced them.
e) increased them.
INGLS (ESAF AUDITOR FISCAL DO TRABALHO 2006)
The future of work
Source: Newsweek Jan 30th, 2006 (Adapted)
Many of the rich worlds notions about old age are dying. While the streamlining
effects of international competition are focusing attention on the need to create
and keep good jobs, those fears will eventually give way to worries about the
growing shortage of young workers. One unavoidable solution: putting older people
back to work, whether they like it or not. Indeed, cutting-edge European economies
like those of Finland and Denmark have already raised their retirement ages,
reversing the postwar trend toward ever-earlier retirement. Others are under
severe pressure to follow suit, as both the European Commission and the
Organization for Economic Cooperation and Development (OECD) have recently
warned their members that their future prosperity depends on a growing
contribution from the elderly.
This erosion of one of the cornerstones of the good life relaxed golden years has
not gone unremarked. In the last year, Belgium, Italy and France have all been hit
with massive protests against pension reforms that would, among other things,
have raised the retirement age.
24- Finland and Denmark are described as cutting-edge economies, which means
they are considered
a) unconventional and revolutionary.
b) extremely modern and advanced.
c) wealthy, but outdated.
d) rather traditional and conservative.
e) affluent and traditional.
INGLS (ESAF AUDITOR FISCAL DO TRABALHO 2006)

12

Ingls
Prof Todd Marshall

Material 02

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

The future of work


Source: Newsweek Jan 30th, 2006 (Adapted)
Many of the rich worlds notions about old age are dying. While the streamlining
effects of international competition are focusing attention on the need to create
and keep good jobs, those fears will eventually give way to worries about the
growing shortage of young workers. One unavoidable solution: putting older people
back to work, whether they like it or not. Indeed, cutting-edge European economies
like those of Finland and Denmark have already raised their retirement ages,
reversing the postwar trend toward ever-earlier retirement. Others are under
severe pressure to follow suit, as both the European Commission and the
Organization for Economic Cooperation and Development (OECD) have recently
warned their members that their future prosperity depends on a growing
contribution from the elderly.
This erosion of one of the cornerstones of the good life relaxed golden years has
not gone unremarked. In the last year, Belgium, Italy and France have all been hit
with massive protests against pension reforms that would, among other things,
have raised the retirement age.
24- Finland and Denmark are described as cutting-edge economies, which means
they are considered
a) unconventional and revolutionary.
b) extremely modern and advanced.
c) wealthy, but outdated.
d) rather traditional and conservative.
e) affluent and traditional.
Directly Stated
Information
Key Aspect MODAL VERBS
Represent the degree of certainty of a
statement.
Key to interpreting the answer to multiple
choice questions.
May be used a future idea (intention).
Directly Stated
Information
Read the following piece from the Washington Post
Violence in Iraq has dropped dramatically, with attacks down 83
percent nationwide during the first three weeks of the holy month of
Ramadan, compared with the same period in 2007, according to US
military figures.
But Baghdad residents know the bloodshed isn't over. On Sunday, five
bombs blew up in the city, killing 32 people. Um Abdullah, who would
not give her full name, said she was on a street where one of the car

13

Ingls
Prof Todd Marshall

Material 02

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

bombs exploded, but escaped injury.


"There is a kind of inner conflict," the teacher explained, describing her
mix of hope and fear about venturing out. Ultimately, she decided to
take the risk and bring her children, ages 5 to 13, to the park for the
holiday, which marks the end of Ramadan.
"We should go outside," she declared, "and live."
Modal Verbs
Contemplate the following quote:
We should go outside and live!
What is the underlying meaning of the modal verb should
here?
Modal Verbs
Contemplate the following quote:
We should go outside and live!
What is the underlying meaning of the modal verb
should here?
Suggestion / Advice
How would the meaning change if we replace should
with other modal verbs.
Modal Verbs
How would the meaning change?
We should go outside and live!
- may: possibility
- could: possibility
- need to: necessity
- will: certainty
- had better: strong suggestion
Modal Verbs
How would the meaning change?
We should go outside and live!
- might: possibility
- have to: obligation
- must: strong suggestion
- ought to: suggestion
- can: ability

14

Material 02

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

Modal Verbs
According to your definitions above, place each
modal verb into its percentage of possibility:
100%__________
98% __________
95% (1) __________ (2) __________
85% __________
75% (1) __________ (2) __________
65% __________
50% (1) __________ (2) __________
(3) __________
Modal Verbs
According to your definitions above, place each
modal verb into its percentage of possibility:
100% will
98% have to
95% (1) must (2) had better
85% need to
75% (1) should (2) ought to
65% can
50% (1) may (2) might (3) could
Modal Verbs
Past Modals:
modal + have + past participle
Most modal verbs have the same degree of
certainty in the past;
All past modals represent a hypothesis that
has never happened or can never happen.
Modal Verbs
Past Modals:
modal + have + past participle
One exception:
When "could" is made negative, it is stronger in
meaning than "must not". For example:
That couldn't have been my brother; he's not even in the country.
(absolutely no way this could happen)
That must not have been my brother; hes not even in the country.
(strong evidence against)
Modal Verbs
Now think about three of the most important
events in Brazilian and World History:

15

Material 02

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

Discovery of Brazil
Military Overthrow
Lulas Election
1.
2.
3.
Modal Verbs
Contemplate the following questions:
How might the World/Brazil be different if this event had
never happened?
How might the World/Brazil have been different if this
event had never happened? :
Discovery of Brazil
Military Overthrow
Lulas Election
1.
2.
3.
Modal Verbs
Possible Answers:
1. If Brazil had not been discovered by the Portuguese,
Brazilians might speak Spanish today.
2. If the French Revolution had never occurred, the concept of
democracy and fraternity might not be the reality of our day.
3. If Christ had never been born, Christianity might never have
been founded.
4. If the Military Dictatorship had never happened, the
Tropicalismo movement may never have occurred.
Taxation Trends in the European Union
Source: www.ec.europa.eu 2009 Edition (Adapted)
This years edition of the Taxation Trends in the European Union appears at a time of
upheaval. The effects of the global economic and financial crisis have hit the European
Union (EU) with increasing force from the second half of 2008. Given that the last year
for
which detailed data are available is 2007, this years report cannot yet analyze the
consequences of the recession on tax revenues. Nevertheless, the report takes stock of
the

16

Ingls
Prof Todd Marshall

Material 02

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

tax policy measures taken by EU governments in response to the crisis up to spring


2009.
The European Union is, taken as a whole, a high tax area. In 2007, the overall tax ratio,
i.e.
the sum of taxes and social security contributions in the 27 Member States amounted to
39.8% of GDP. This value is about 12 percentage points above those recorded in the
United
States and Japan.
The high EU overall tax ratio is not new, dating back essentially to the last third of the
20th
century. In those years, the role of the public sector became more extensive, leading to
a
strong upward trend in the tax ratio in the 1970s, and to a lesser extent also in the 1980s
and early 1990s.
24- According to paragraph 1, the global economic and financial crisis
a) has impacted on the EU.
b) may still hit the European Union.
c) has caused tax reductions in the EU.
d) could have affected the EU.
e) might bring about growth in the EU.
Taxation Trends in the European Union
Source: www.ec.europa.eu 2009 Edition (Adapted)
This years edition of the Taxation Trends in the European Union appears at a time of
upheaval. The effects of the global economic and financial crisis have hit the European
Union (EU) with increasing force from the second half of 2008. Given that the last year
for
which detailed data are available is 2007, this years report cannot yet analyze the
consequences of the recession on tax revenues. Nevertheless, the report takes stock of
the
tax policy measures taken by EU governments in response to the crisis up to spring
2009.
The European Union is, taken as a whole, a high tax area. In 2007, the overall tax ratio,
i.e.
the sum of taxes and social security contributions in the 27 Member States amounted to
39.8% of GDP. This value is about 12 percentage points above those recorded in the
United
States and Japan.
The high EU overall tax ratio is not new, dating back essentially to the last third of the
20th
century. In those years, the role of the public sector became more extensive, leading to
a
strong upward trend in the tax ratio in the 1970s, and to a lesser extent also in the 1980s
and early 1990s.
24- According to paragraph 1, the global economic and financial crisis
a) has impacted on the EU.
b) may still hit the European Union.
c) has caused tax reductions in the EU.
d) could have affected the EU.

17

Material 02

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

e) might bring about growth in the EU.


Taxation Trends in the European Union
Source: www.ec.europa.eu 2009 Edition (Adapted)
This years edition of the Taxation Trends in the European Union appears at a
time of upheaval. The effects of the global economic and financial crisis have hit
the European Union (EU) with increasing force from the second half of 2008.
Given that the last year for which detailed data are available is 2007, this years
report cannot yet analyze the consequences of the recession on tax revenues.
Nevertheless, the report takes stock of the tax policy measures taken by EU
governments in response to the crisis up to spring 2009.
The European Union is, taken as a whole, a high tax area. In 2007, the overall tax
ratio, i.e. the sum of taxes and social security contributions in the 27 Member
States amounted to 39.8% of GDP. This value is about 12 percentage points
above those recorded in the United States and Japan.
The high EU overall tax ratio is not new, dating back essentially to the last third of
the 20th century. In those years, the role of the public sector became more
extensive, leading to a strong upward trend in the tax ratio in the 1970s, and to a
lesser extent also in the 1980s and early 1990s.
25- In relation to the EUs overall tax ratio, it
a) must hit 39.8% of GDP.
b) is likely to reach 39.8% of GDP.
c) is soon to be defined.
d) exceeds half the GDP.
e) equals to 39.8% of GDP.
Taxation Trends in the European Union
Source: www.ec.europa.eu 2009 Edition (Adapted)
This years edition of the Taxation Trends in the European Union appears at a
time of upheaval. The effects of the global economic and financial crisis have hit
the European Union (EU) with increasing force from the second half of 2008.
Given that the last year for which detailed data are available is 2007, this years
report cannot yet analyze the consequences of the recession on tax revenues.
Nevertheless, the report takes stock of the tax policy measures taken by EU
governments in response to the crisis up to spring 2009.
The European Union is, taken as a whole, a high tax area. In 2007, the overall tax
ratio, i.e. the sum of taxes and social security contributions in the 27 Member
States amounted to 39.8% of GDP. This value is about 12 percentage points
above those recorded in the United States and Japan.
The high EU overall tax ratio is not new, dating back essentially to the last third of
the 20th century. In those years, the role of the public sector became more
extensive, leading to a strong upward trend in the tax ratio in the 1970s, and to a
lesser extent also in the 1980s and early 1990s.
25- In relation to the EUs overall tax ratio, it
a) must hit 39.8% of GDP.
b) is likely to reach 39.8% of GDP.
c) is soon to be defined.
d) exceeds half the GDP.
e) equals to 39.8% of GDP.

18

Material 02

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

Taxation Trends in the European Union


Source: www.ec.europa.eu 2009 Edition (Adapted)
This years edition of the Taxation Trends in the European Union appears at a time of
upheaval. The effects of the global economic and financial crisis have hit the
European Union (EU) with increasing force from the second half of 2008. Given that
the last year for which detailed data are available is 2007, this years report cannot
yet analyze the consequences of the recession on tax revenues. Nevertheless, the
report takes stock of the tax policy measures taken by EU governments in response
to the crisis up to spring 2009.
The European Union is, taken as a whole, a high tax area. In 2007, the overall tax
ratio, i.e. the sum of taxes and social security contributions in the 27 Member States
amounted to 39.8% of GDP. This value is about 12 percentage points above those
recorded in the United States and Japan.
The high EU overall tax ratio is not new, dating back essentially to the last third of the
20th century. In those years, the role of the public sector became more extensive,
leading to a strong upward trend in the tax ratio in the 1970s, and to a lesser extent
also in the 1980s and early 1990s.
26- According to paragraph 3, the role played by the public sector
a) widened.
b) lessened.
c) diminished.
d) faded.
e) decreased.
Taxation Trends in the European Union
Source: www.ec.europa.eu 2009 Edition (Adapted)
This years edition of the Taxation Trends in the European Union appears at a time of
upheaval. The effects of the global economic and financial crisis have hit the
European Union (EU) with increasing force from the second half of 2008. Given that
the last year for which detailed data are available is 2007, this years report cannot
yet analyze the consequences of the recession on tax revenues. Nevertheless, the
report takes stock of the tax policy measures taken by EU governments in response
to the crisis up to spring 2009.
The European Union is, taken as a whole, a high tax area. In 2007, the overall tax
ratio, i.e. the sum of taxes and social security contributions in the 27 Member States
amounted to 39.8% of GDP. This value is about 12 percentage points above those
recorded in the United States and Japan.
The high EU overall tax ratio is not new, dating back essentially to the last third of the
20th century. In those years, the role of the public sector became more extensive,
leading to a strong upward trend in the tax ratio in the 1970s, and to a lesser extent
also in the 1980s and early 1990s.
26- According to paragraph 3, the role played by the public sector
a) widened.
b) lessened.
c) diminished.
d) faded.
e) decreased.
Flight of the French
Source: Newsweek (adapted) Sept 26th/Oct 3rd 2005

19

Material 02

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

The Belgians call them fiscal refugees, but these refugees wear Chanel. They are
runaways from high taxes in France. Officially, France has lost, on average, one
millionaire or billionaire tax payer per day for tax reasons since 1997, when the
government started trying to track capital flight. Privately, economists say the
number is much higher. The statistic is stupid, holds French economist Nicolas
Baverez. Its as if, to count contraband, you only counted what people declared at
the border.
While much of Europe has revised its tax codes, Frances fiscal inertia is virtually
begging its rich to leave. Holding dear its commitment to galit and fraternit,
France has bucked the trend in the European Union, where most member states
have dropped the wealth tax since the mid-1990s. France went the opposite way in
1997 by abolishing a cap that limited the wealth-tax bill, which kicks in at incomes
over 720,000 euros to 85% of a taxpayers income. The result: some pay more taxes
than they earn in income.
27- According to the author, France
a) might change its fiscal system.
b) must preserve its wealth tax.
c) has not changed its fiscal policy.
d) ought to slash its public spending.
e) could lose from a tax reform.
Flight of the French
Source: Newsweek (adapted) Sept 26th/Oct 3rd 2005
The Belgians call them fiscal refugees, but these refugees wear Chanel. They are
runaways from high taxes in France. Officially, France has lost, on average, one
millionaire or billionaire tax payer per day for tax reasons since 1997, when the
government started trying to track capital flight. Privately, economists say the
number is much higher. The statistic is stupid, holds French economist Nicolas
Baverez. Its as if, to count contraband, you only counted what people declared at
the border.
While much of Europe has revised its tax codes, Frances fiscal inertia is virtually
begging its rich to leave. Holding dear its commitment to galit and fraternit,
France has bucked the trend in the European Union, where most member states
have dropped the wealth tax since the mid-1990s. France went the opposite way in
1997 by abolishing a cap that limited the wealth-tax bill, which kicks in at incomes
over 720,000 euros to 85% of a taxpayers income. The result: some pay more taxes
than they earn in income.
27- According to the author, France
a) might change its fiscal system.
b) must preserve its wealth tax.
c) has not changed its fiscal policy.
d) ought to slash its public spending.
e) could lose from a tax reform.
Q2: Margolis: Has Brazils success in navigating the
economic crisis changed investorsviews?
Lula: There was no miracle. We had a strong domestic
market. We had consumers who wanted to buy cars. We
reduced part of the sales tax and asked the companies to
offer consumers credit on affordable items. Its the same

20

Ingls
Prof Todd Marshall

Material 02

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

case with refrigerators, stoves, washing machines, and with


computers and the housing construction.
28- In his answer to question 2, Luiz Incio Lula da Silva says that
a) the Brazilian domestic market was frail.
b) a miracle did come about in Brazil.
c) credit on affordable items was halved.
d) part of the sales tax was lowered.
e) consumers were not willing to spend.
Q2: Margolis: Has Brazils success in navigating the
economic crisis changed investorsviews?
Lula: There was no miracle. We had a strong domestic
market. We had consumers who wanted to buy cars. We
reduced part of the sales tax and asked the companies to
offer consumers credit on affordable items. Its the same
case with refrigerators, stoves, washing machines, and with
computers and the housing construction.
28- In his answer to question 2, Luiz Incio Lula da Silva says that
a) the Brazilian domestic market was frail.
b) a miracle did come about in Brazil.
c) credit on affordable items was halved.
d) part of the sales tax was lowered.
e) consumers were not willing to spend.
Q2: Margolis: Has Brazils success in navigating the
economic crisis changed investorsviews?
Lula: There was no miracle. We had a strong domestic
market. We had consumers who wanted to buy cars. We
reduced part of the sales tax and asked the companies to
offer consumers credit on affordable items. Its the same
case with refrigerators, stoves, washing machines, and with
computers and the housing construction.
29- Brazils president refers to the countrys diversifi ed trade balance as
having
a) contributed to worsen the global economic crisis.
b) resulted from trade with one sole strategic partner.
c) been prevented by internal regulations.
d) been considered as an unattainable goal.
e) minimized the adverse effects of the world crisis.
Q2: Margolis: Has Brazils success in navigating the
economic crisis changed investorsviews?
Lula: There was no miracle. We had a strong domestic
market. We had consumers who wanted to buy cars. We
reduced part of the sales tax and asked the companies to
offer consumers credit on affordable items. Its the same
case with refrigerators, stoves, washing machines, and with
computers and the housing construction.

21

Ingls
Prof Todd Marshall

Material 02

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

29- Brazils president refers to the countrys diversifi ed trade balance as


having
a) contributed to worsen the global economic crisis.
b) resulted from trade with one sole strategic partner.
c) been prevented by internal regulations.
d) been considered as an unattainable goal.
e) minimized the adverse effects of the world crisis.
Q3: Margolis: What are the lessons for other
countries?
Lula: The great lesson is that the state has an
important role to play, and has great responsibility.
We dont want the state to manage business. But it
can be an inducer of growth and can work in
harmony with society.
30- In his answer to question 3, Brazils president
a) emphasizes the role played by the private sector.
b) criticizes initiatives derived from private ownership.
c) sees the private sector as an inducer of growth.
d) affirms the significance of the state.
e) disregards duties attributed to the state.
Q3: Margolis: What are the lessons for other
countries?
Lula: The great lesson is that the state has an
important role to play, and has great responsibility.
We dont want the state to manage business. But it
can be an inducer of growth and can work in
harmony with society.
30- In his answer to question 3, Brazils president
a) emphasizes the role played by the private sector.
b) criticizes initiatives derived from private ownership.
c) sees the private sector as an inducer of growth.
d) affirms the significance of the state.
e) disregards duties attributed to the state.
A dip in the middle
Source: The Economist (adapted) Sep 8th 2005
During the past 30 years, income tax has been subject to
sweeping changes, notably the cut in the top rate from 98%
to 40% under Margaret Thatcher between 1979 and 1988.
Now another Conservative politician, George Osborne, is fl
oating a radical reform to match that earlier exploit. The
shadow chancellor announced on September 7th that he was
setting up a commission to explore the possible introduction
of a fl at income tax in Britain.
22- According to paragraph 2, Margaret Thatchers government brought
in
a) major alterations to British income tax rates.

22

Ingls
Prof Todd Marshall

Material 02

www.lfg.com.br/ www.cursoparaconcursos.com.br
Curso: Fiscal

b) measures that made cosmetic changes only.


c) a tax system that discourages hard work.
d) proposals imitated by a shady politician.
e) a substantial increase in top taxation rates.
A dip in the middle
Source: The Economist (adapted) Sep 8th 2005
During the past 30 years, income tax has been subject to
sweeping changes, notably the cut in the top rate from 98%
to 40% under Margaret Thatcher between 1979 and 1988.
Now another Conservative politician, George Osborne, is fl
oating a radical reform to match that earlier exploit. The
shadow chancellor announced on September 7th that he was
setting up a commission to explore the possible introduction
of a fl at income tax in Britain.
22- According to paragraph 2, Margaret Thatchers government brought
in
a) major alterations to British income tax rates.
b) measures that made cosmetic changes only.
c) a tax system that discourages hard work.
d) proposals imitated by a shady politician.
e) a substantial increase in top taxation rates.
Introducing a flat income tax into Britain would
involve two main changes. At present, there are
three marginal tax rates. These three rates would be
replaced by a single rate, which would be
considerably lower than the current top rate. At the
same time there would be an increase in the taxfree personal allowance, currently worth 4,895
pounds.
23- The flat income tax
a) is intended to hinder enterprise and hard work.
b) would be below the present top rate.
c) ought to please low-earners and high-fliers.
d) must generate a cut in public spending.
e) might be financed by increases in other taxes.
Introducing a flat income tax into Britain would
involve two main changes. At present, there are
three marginal tax rates. These three rates would be
replaced by a single rate, which would be
considerably lower than the current top rate. At the
same time there would be an increase in the taxfree personal allowance, currently worth 4,895
pounds.
23- The flat income tax
a) is intended to hinder enterprise and hard work.
b) would be below the present top rate.

23

Material 02

Ingls
Prof Todd Marshall
www.lfg.com.br/ www.cursoparaconcursos.com.br

Curso: Fiscal

c) ought to please low-earners and high-fliers.


d) must generate a cut in public spending.
e) might be financed by increases in other taxes.
Introducing a flat income tax into Britain would
involve two main changes. At present, there are
three marginal tax rates. These three rates would be
replaced by a single rate, which would be
considerably lower than the current top rate. At the
same time there would be an increase in the taxfree personal allowance, currently worth 4,895
pounds.
24- In paragraph 3, the author notes that the present tax-free
personal allowance would
a) remain unchanged.
b) be cut.
c) rise.
d) be abolished.
e) be phased out.
Introducing a flat income tax into Britain would
involve two main changes. At present, there are
three marginal tax rates. These three rates would be
replaced by a single rate, which would be
considerably lower than the current top rate. At the
same time there would be an increase in the taxfree personal allowance, currently worth 4,895
pounds.
24- In paragraph 3, the author notes that the present tax-free
personal allowance would
a) remain unchanged.
b) be cut.
c) rise.
d) be abolished.
e) be phased out.
End of
Class 2

24